C&C CONSTRUCT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
C&C CONSTRUCT
Largest movements
- Receivables within one year +€37,633
up €37,633 (+17.2%), from €218,595 to €256,228
of which Trade receivables: +€19,739
- Stocks and contracts +€34,180
up €34,180 (+178%), from €19,150 to €53,330
- Deferred charges and accrued income +€11,370
up €11,370 (+109%), from €10,395 to €21,764
- Trade debts +€53,465
up €53,465 (+1,173%), from €4,560 to €58,025
- Tax, wage and social debts +€22,523
up €22,523 (+1,262%), from €1,785 to €24,308
of which Taxes: +€21,754
- Other debts +€4,095
up €4,095 (+80.2%), from €5,104 to €9,199
- Profit (loss) carried forward +€3,574
up €3,574 (+1.6%), from €221,830 to €225,405
- Gross operating margin -€54,694
down €54,694 (-47.3%), from €115,646 to €60,952
- Staff costs +€13,092
up €13,092 (+32.7%), from €40,000 to €53,092
- Taxes -€12,776
down €12,776 (-85.8%), from €14,883 to €2,107
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,427 | €346,075 | +€83,648 | +31.9% |
| Fixed assets | 21/28 | €4,066 | €4,476 | +€410 | +10.1% |
| Tangible fixed assets | 22/27 | €3,773 | €4,182 | +€410 | +10.9% |
| Plant, machinery and equipment | 23 | €1,029 | €2,313 | +€1,284 | +125% |
| Furniture and vehicles | 24 | €2,744 | €1,869 | -€874 | -31.9% |
| Financial fixed assets | 28 | €294 | €294 | = | 0.0% |
| Current assets | 29/58 | €258,360 | €341,599 | +€83,239 | +32.2% |
| Stocks and contracts in progress | 3 | €19,150 | €53,330 | +€34,180 | +178% |
| Stocks | 30/36 | €19,150 | €53,330 | +€34,180 | +178% |
| Amounts receivable within one year | 40/41 | €218,595 | €256,228 | +€37,633 | +17.2% |
| Trade receivables | 40 | €192,291 | €212,030 | +€19,739 | +10.3% |
| Other amounts receivable | 41 | €26,304 | €44,198 | +€17,893 | +68.0% |
| Cash at bank and in hand | 54/58 | €10,221 | €10,276 | +€56 | +0.5% |
| Deferred charges and accrued income | 490/1 | €10,395 | €21,764 | +€11,370 | +109% |
| Total equity and liabilities | 10/49 | €262,427 | €346,075 | +€83,648 | +31.9% |
| Equity | 10/15 | €241,792 | €245,366 | +€3,574 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,761 | €13,761 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,901 | €1,901 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,830 | €225,405 | +€3,574 | +1.6% |
| Amounts payable | 17/49 | €20,635 | €100,709 | +€80,074 | +388% |
| Amounts payable within one year | 42/48 | €20,635 | €100,709 | +€80,074 | +388% |
| Current portion of amounts payable after more than one year | 42 | €9,186 | €9,177 | -€10 | -0.1% |
| Trade debts | 44 | €4,560 | €58,025 | +€53,465 | +1,173% |
| Suppliers | 440/4 | €4,560 | €58,025 | +€53,465 | +1,173% |
| Taxes, remuneration and social security | 45 | €1,785 | €24,308 | +€22,523 | +1,262% |
| Taxes | 450/3 | €1,415 | €23,169 | +€21,754 | +1,538% |
| Remuneration and social security | 454/9 | €370 | €1,139 | +€769 | +208% |
| Other amounts payable | 47/48 | €5,104 | €9,199 | +€4,095 | +80.2% |
| Remuneration, social security and pensions | 62 | €40,000 | €53,092 | +€13,092 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €1,019 | +€538 | +112% |
| Other operating charges | 640/8 | €446 | €446 | = | 0.0% |
| Gross operating margin | 9900 | €115,646 | €60,952 | -€54,694 | -47.3% |
| Operating profit (loss) | 9901 | €74,718 | €6,395 | -€68,324 | -91.4% |
| Financial charges | 65/66B | €746 | €714 | -€33 | -4.4% |
| Recurring financial charges | 65 | €746 | €714 | -€33 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €73,972 | €5,681 | -€68,291 | -92.3% |
| Income taxes | 67/77 | €14,883 | €2,107 | -€12,776 | -85.8% |
| Profit (loss) for the period | 9904 | €59,089 | €3,574 | -€55,515 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,089 | €3,574 | -€55,515 | -94.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.